View Procedure
| Procedure Name | Customs procedure for goods for sale at duty-free shops but eventually turned for sale in the domestic market |
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| Description |
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Category
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Permit/Certificate
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Responsible Agency
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Local Customs Department
Address: Block E3 - Duong Dinh Nghe street, Yen Hoa, Cau Giay, Hanoi, Vietnam
Phone: (+844) 39440833 (ext: 8623)
Email: webmaster@customs.gov.vn
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Legal basis of the Procedure
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Decree No. 08/2015/ND-CP of the Government dated January 21, 2015 providing specific provisions and guidance on enforcement of the Customs Law regarding customs procedures, examination, supervision and control procedures.
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Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods.
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Processing time
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Fee
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VND 20,000
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Required documents:
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No
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Type of documents
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Note
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1
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Written request/application
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01 original copy
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2
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Customs declaration
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02 original copy
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3
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Sale contract
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01 photocopy
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4
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Invoices
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01 original + 01 photocopy
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5
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Bill of lading
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01 photocopy
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6
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License granted by the Ministry of Trade
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7
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Detailed manifest of the goods
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01 original copy + 01 photocopy (if any)
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8
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Validation declaration
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01 original copy (if any)
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9
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Import license
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01 original copy (if any)
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10
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Certificate of Origin
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01 original copy + 01 photocopy (if any)
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Process Steps
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Step 1
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The trader selling duty free goods shall prepare a dossier and submit it to the customs authority
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Step 2
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The customs authority shall receive and examine the dossier
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Step 3
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The customs authority shall collect the prescribed tax and fee, certify the declaration and return it to the trader
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Step 4
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Conduct re-examination and store the dossier as archives
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Process Map:
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| Category | Procedure |
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This procedure apply to theses Measures.
